Madonna's New Boyfriend is 29yrs YOUNGER...Madonna 55yrs, Boy Friend 26yrs

They're 29 years apart in age, but on New Year's Eve Madonna, 55, and new toy boy Timor Steffens, 26, looked like they were at least in the same generation as they were snapped getting close.

The photo was taken at a party in Switzerland by designer Valentino's partner Giancarlo Giametti.

With sunglasses on, large J-Lo style earrings and ample cleavage spilling out from her tight back top, the Material Girl looked like an A List cougar as she hung onto her alleged new lover.

First photo together: Madonna, 55, was seen with her arm around her reported new toy boy Timor Steffens, 26, at a party in Switzerland on New Year's Eve

Clearly not shedding tears over the December split from her last paramour, Brahim Zaibat, 25, the blonde looked to be in excellent spirits and ready to ring n 2014.

The Borderline singer appeared at least a decade younger than her 55 years with pretty pink lipstick and tons of diamonds, including a large M necklace, which could be for her name Madonna - or maybe something else, like maneater.

But a picture speaks a thousands words and this new photograph shows the two very comfortable with each other.

The young dancer joined Madonna on her recent family skiing trip to Switzerland.

In a number of Instagram shots, Timor is seen posing with Madonna's 13-year-old son Rocco, suggesting that he is already friendly with the family.

Timor's Twitter account describes him as a 'Creative Director/Choreographer/Actor' and already has 
over 24 thousand followers - which is surely due to increase.